Articlehybrid2022

Sustainable development goals and corporate reporting: An empirical investigation of the oil and gas industry

Marika Arena · Giovanni Felice AZZONE · Sara Ratti · Valeria Maria Urbano · Giovanni Vecchio

74 citations0/0 files storedSustainable Development

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Corporate Social Responsibility Reporting Corporate Social Responsibility and Sustainability Sustainability and Innovation in Business

Abstract

Abstract In recent years, many companies have started to include references to the sustainable development goals (SDGs) in their corporate reporting as a means for demonstrating their contribution to sustainable development. However, connecting company results to the SDGs is not straightforward, since this framework has not been originally designed for corporate reporting, resulting in high heterogeneity among companies and industries. Moving from this consideration, this paper focuses on a sector that is highly sensitive in relation to the SDGs – the oil and gas (O&G) industry – and aims to analyse whether O&G companies mention the SDGs in their corporate reporting and examine what are the characteristics of companies engaging more with such reporting. By conducting an empirical analysis of corporate reporting practices on a sample of 75 companies, the study confirms the relevance of SDG reporting in the O&G industry and shows the influence of company size, geographical area, the level of internationalisation and the economic performance of firms on the usage of the SDG reporting.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 74 citations exist upstream.

References

2022Transforming our world: the 2030 Agenda for Sustainable Development 1994Measuring the Degree of Internationalization of a Firm 2008Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms 2011Female Directors and Earnings Quality*2011Green Governance: Boards of Directors’ Composition and Environmental Corporate Social Responsibility 1999The Effects of Corporate Governance and Institutional Ownership Types on Corporate Social Performance 2007Environmental strategy and performance in small firms: A resource-based perspective 2006Corporate Social Responsibility, Public Policy, and NGO Activism in Europe and the United States: An Institutional‐Stakeholder Perspective

Cited by

2023Corporate reporting on the Sustainable Development Goals: a structured literature review and research agenda 2023Sustainability as a strategy base in Spanish firms: Sustainability reports and performance on the sustainable development goals 2024Investigating the antecedents of Sustainable Development Goals disclosure via social media: Evidence from water companies 2023Institutional pressures and accountability processes in pursuit of sustainable development goals: Insights from Ghanaian indigenous oil companies

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.